SFS 2008:1305 Lag om ändring i lagen (1990:314) om ömsesidig handräckning i skatteärenden

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1990:314) om �msesidig <br/>handr�ckning i skatte�renden;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 27 november 2008.</p> <p style="position:absolute;top:324px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:322px;left:253px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:324px;left:257px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1990:314) om �m-</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft11">sesidig handr�ckning i skatte�renden</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:359px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:359px;left:136px;white-space:nowrap" class="ft11"> att 4 � ska ha f�ljande lydelse,</p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:376px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:377px;left:136px;white-space:nowrap" class="ft11"> att det i lagen ska inf�ras en ny paragraf, 3 a �, av f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:412px;left:98px;white-space:nowrap" class="ft19"><b>3 a � </b></p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:412px;left:141px;white-space:nowrap" class="ft11">Best�mmelserna i denna lag g�ller p� motsvarande s�tt i till�mpliga</p> <p style="position:absolute;top:430px;left:98px;white-space:nowrap" class="ft115">delar ocks� vid utbyte av upplysningar enligt �verenskommelse med ut-<br/>l�ndsk jurisdiktion. </p> <p style="position:absolute;top:465px;left:112px;white-space:nowrap" class="ft11">Best�mmelserna i denna lag, utom 22 �, g�ller p� motsvarande s�tt i till-</p> <p style="position:absolute;top:482px;left:98px;white-space:nowrap" class="ft115">l�mpliga delar ocks� vid utbyte av upplysningar enligt det avtal som avses i<br/>lagen (2004:982) om avtal mellan Sveriges Exportr�d och Taipeis delega-<br/>tion i Sverige betr�ffande skatter p� inkomst.</p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:553px;left:98px;white-space:nowrap" class="ft19"><b>4 �</b></p> <p style="position:absolute;top:15px;left:72px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:551px;left:116px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:553px;left:120px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:553px;left:135px;white-space:nowrap" class="ft11">I den m�n �verenskommelse h�rom f�religger mellan Sverige och</p> <p style="position:absolute;top:571px;left:98px;white-space:nowrap" class="ft115">fr�mmande stat ska utl�ndsk myndighet l�mnas bitr�de med handr�ckning i<br/>skatte�rende.</p> <p style="position:absolute;top:606px;left:112px;white-space:nowrap" class="ft11">Den beh�riga myndigheten f�rordnar om handr�ckning i varje s�rskilt</p> <p style="position:absolute;top:624px;left:98px;white-space:nowrap" class="ft115">fall. Om handr�ckningen inte sker genom den beh�riga myndighetens f�r-<br/>sorg, uppdrar denna �t vederb�rande svenska myndighet att ombes�rja hand-<br/>r�ckningen.</p> <p style="position:absolute;top:10px;left:83px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:695px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2009.</p> <p style="position:absolute;top:731px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:766px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:784px;left:328px;white-space:nowrap" class="ft115">Ingela Willfors<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:11px;left:89px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft112">Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72.</p> <p style="position:absolute;top:16px;left:93px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2004:984. �ndringen inneb�r bl.a. att sista stycket upph�vs.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft113"><b>SFS 2008:1305</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 16 december 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:105px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;